Because the amount of capital gain determines the amount of capital gains tax ... estate planning. * One common exception to this general rule is that income in respect of a decedent (IRD) does ...
Let’s assume that the estate and gift tax exemption amount has increased to $14 million by this time (due to adjustments for inflation). In that case, if Congress does not act, the exemption ...
Related stories Here is an example of how a CLAT can work from Michael Prinzo ... receive this remainder free of estate or gift tax. This remainder also does not count towards the grantor's ...